home · Planning · What is the difference between a branch and a separate division? A separate division of an organization: what is it? Division by structural division types

What is the difference between a branch and a separate division? A separate division of an organization: what is it? Division by structural division types

MINISTRY OF EDUCATION OF THE RUSSIAN FEDERATION

KEMEROVSK TECHNOLOGICAL INSTITUTE

FOOD INDUSTRY

Test

Management

Performed:

gr. EC nz –

Methodological complex in the discipline “Management” for students of the correspondence faculty of specialty 060800 “Economics and management in enterprises”

Year of publication: 2002

Option 5

5. Main structural divisions of the organization

Structural subdivision is an officially designated management body for a certain area of ​​the organization’s activities (production, service, etc.) with independent tasks, functions and responsibility for their implementation. A division can be either separate (branch, representative office) or not having the full characteristics of an organization (internal).

There are several types of enterprise structures:

Organizational

Production

The production units that manage the enterprise and serve its employees, the number of such divisions, their size and the relationship between them in terms of the size of occupied space, the number of employees and other characteristics, represent the general structure of the enterprise.

The totality of interrelations and relationships between divisions of enterprises that arise in the management process, including the relationship between the rights and responsibilities of employees for performing specific types of activities in the management process, represents the organizational structure of the enterprise. It, in turn, has five types:

1. Linear structure - at the head of the organization and each division is a manager, vested with all powers and concentrating in his hands all management functions. Its decisions, passed down the chain from top to bottom, are binding on all lower levels. On this basis, a hierarchy of managers of a given management system is created (for example, the director of the organization, the head of the workshop, the foreman). The advantages of this management structure are unity and clarity of orders; increased responsibility of the manager for the results of the activities of the department headed; efficiency in decision making; receipt by executors of mutually agreed upon orders. The disadvantages are the high requirements for the manager, who must have extensive knowledge and experience in all management functions and activities of the enterprise. This structure is usually used in small and medium-sized organizations.

2. Functional structure - a structure in which management impacts are divided into linear and functional, and each of these impacts is mandatory for execution. Leaders do not interfere in each other's affairs. The general manager only coordinates the actions of department heads and performs a limited list of his functions. The advantages of this structure: attracting specialists competent in a particular field to the management; efficiency in solving non-standard situations; rapid growth in the professionalism of managers. Disadvantages: violation of the principle of unity of command; depersonalization of responsibility; difficulty coordinating the activities of departments.

3. Linear-functional structure - it includes linear and functional organizations, which creates double subordination for performers. The advantages are the high competence of specialists responsible for specific functions. Disadvantages include lack of unity of action; the inability to maintain consistent relationships between functional services; lengthy decision-making procedure; reducing the responsibility of performers for work, since each of them receives instructions from several managers.

4. Divisional structure - it is based on the final result. This structure combines the centralization of a number of functions at the highest level and the decentralization of the activities of production units. With this structure, the organization can rationally manage different activities in different markets. The heads of production departments, depending on the products they manufacture, the services they provide and the territory assigned to them, coordinate activities not only by “level”, but also “by function”. As a result, the decision-making process is accelerated and the quality of implementation improves. Interdepartmental careers are also difficult in divisional organizations.

Varieties of divisional structure are regional, product and consumer structures, according to which the organization is divided into elements and blocks by types of goods or services, customer groups or geographic regions.

5. Matrix structure is a modern effective type of organizational management structure, which is created by combining two structures: linear and program-targeted. With this structure, the project manager works with specialists who also report to line managers. It determines what should be done and when for a specific program. The line manager decides who will do this or that work and how. The advantages of the matrix system are: activation of the activities of management employees by forming program units that interact with functional units; involving managers at all levels and specialists in active creative activities to improve production; reducing the burden on top-level managers as a result of transferring decision-making powers to the middle level. At the same time, coordination and control over the implementation of key decisions are maintained at the highest level.

With matrix structures, it is possible to frequently carry out restructuring associated with the introduction of new technological processes and more productive equipment.

When moving to matrix structures, the greatest economic effect is achieved in large organizations that produce complex products.

Matrix structures are characterized by an increased level of conflict.

6. Combined structure - a set of linear, functional, linear-functional and other management structures, determined by the peculiarities of the work of divisions within one organization. In doing so, the organization takes on the form that best suits the specific situation. So, in one department of the company a product structure may be used, in another - a functional one, and in a third - a matrix structure. As a rule, the highest level of management is built according to a linear-functional structure; the middle level can have a variety of management structures. The lower level of management is usually built on a linear management structure. At the same time, the flexibility of an organization's management structures is assessed only by the average level of management. The structures of the highest and lower levels of management in the organization should be more conservative to change.

In this organization, senior management of the corporation is responsible for long-term planning, development of strategic policies, and coordination and control of activities throughout the organization. Divisions, which are typically independent economic units, make operational decisions. They report to the parent company mainly in financial matters.

Types of structural divisions

When assigning a name to a structural unit, first of all, you need to decide what type of unit is being created. The most common is to structure the organization into the following divisions: 1) control. These are divisions formed according to industry and functional characteristics, and ensure the implementation of certain areas of the organization’s activities and manage the organization. They are usually created in large companies, state and local governments and combine smaller functional units (for example, departments, departments); 2) branches. Treatment and prevention, medical institutions and organizations are most often structured into departments. These are usually industry or functional divisions, as well as departments that combine smaller functional divisions. Government bodies are also structured into branches (for example, branches are created in regional customs departments). As for banks and other credit institutions, as a rule, branches in them are created on a territorial basis and are separate structural units registered as branches; 3) departments. They also represent divisions structured along industry and functional lines, which, like departments, ensure the implementation of individual areas of the organization’s activities. Typically, such units are created in state authorities and local governments; they combine smaller structural units (most often departments). Departments are also created in representative offices of foreign companies and in companies in which management is organized according to Western models; 4) departments. Departments are understood as functional structural units responsible for a specific area of ​​activity of the organization or for organizational and technical support for the implementation of one or more areas of activity of the organization; 5) services. “Service” most often refers to a group of functionally united structural units that have related goals, objectives and functions. In this case, the management or leadership of this group is carried out centrally by one official. For example, the service of the deputy director for personnel may combine the human resources department, the personnel development department, the organization and remuneration department, and other structural units that perform functions related to personnel management. It is headed by the Deputy Director for Personnel and is created to implement a unified personnel policy in the organization. The service can also be created as a separate structural unit, formed on a functional basis and intended to support the activities of all structural units of the organization within the framework of the implementation of one direction. Thus, the security service is a structural unit that ensures physical, technical and information security of all structural units of the organization. The labor protection service is also most often created as an independent structural unit and for the implementation of a very specific task - to coordinate labor protection activities in all structural divisions of the organization; 6) bureau. This structural unit is created either as part of a larger unit (for example, a department) or as an independent unit. As an independent structural unit, the bureau is created to conduct executive activities and service the activities of other structural divisions of the organization. Basically, “bureau” traditionally refers to structural units associated with “paper” (from the French bureau - desk) and reference work. In addition to the above, production units are created as independent structural divisions (for example, workshops) or units serving production (for example, workshops, laboratories). The rationale for the creation of one or another independent structural unit, as a rule, is linked to the traditions of the organization (recognized or informal), management methods and goals. The choice of unit type is indirectly influenced by the number of personnel. So, for example, in organizations with an average number of employees over 700 people, occupational safety bureaus are created with a staff of 3-5 employees (including the boss). If the staff of a structural unit responsible for ensuring labor safety includes 6 units, then it is called the labor protection department. If we look at the organizational structure of federal executive authorities, we can find the following relationship: the staffing level of a department is at least 15 - 20 units, a department within a department is at least 5 units, an independent department is at least 10 units. The rules and principles of structuring a commercial organization, staffing standards for a particular unit are determined by its management independently. However, it should be taken into account that the fragmentation of the organizational structure into independent units consisting of 2-3 units, whose managers do not have the right to make management decisions, leads to a “blurring” of responsibility and loss of control over the activities of all structural units. As already noted, independent units, in turn, can be divided into smaller structural units. These include:

a) sectors. Sectors (from the Latin seco - cut, divide) are created as a result of temporary or permanent division of a larger structural unit. Temporary structuring occurs when two or more specialists are allocated within a department to solve a specific task or carry out a specific project, headed by a chief or leading specialist; After completing the assigned task, the sector is disbanded. The main functions of the permanent sector are the implementation of a specific area of ​​activity of the main unit or the solution of a certain range of issues. For example, in the financial department, a sector for financing operating expenses, a sector for methodology and taxation, a sector for financing investments and lending, a sector for securities and analysis bureaus can be created as permanent ones; a sector for the implementation of a specific investment project can be created as a temporary one; b) plots. These structural units are created on the same principle as permanent sectors. Usually they are strictly limited by “zones” of responsibility - each section is responsible for a specific area of ​​​​work. Usually, the division of a structural unit into sections is conditional and is not fixed in the staffing table (or in the structure of the organization); c) groups. Groups are structural units created according to the same principles as sectors and sections - they bring together specialists to perform a specific task or implement a specific project. Most often, groups are temporary in nature, and their creation is not reflected in the overall structure of the organization. Typically, a group operates in isolation from other specialists of the structural unit within which it was created. The specific name of the division indicates the main activity of the allocated structural unit. There are several approaches to establishing the names of departments. First of all, these are names that contain an indication of the type of unit and its main functional specialization, for example: “financial department”, “economic management”, “x-ray diagnostic department”. The name may be derived from the titles of the positions of the chief specialists who head these divisions or supervise the activities of these divisions, for example, “service of the chief engineer”, “department of the chief technologist”. The name may not contain an indication of the type of unit. For example, “office”, “accounting”, “archive”, “warehouse”. Production divisions are most often named according to the type of product produced or the nature of production. In this case, the designation of the type of division is appended to the name of the product produced (for example, “sausage shop”, “foundry shop”) or the main production operation (for example, “car body assembly shop”, “repair and restoration shop”).

They are created in government agencies, large companies and unite divisions and departments.

  • Departments are typical for treatment and preventive medical institutions. They are also available in government agencies, banks, and credit institutions.
  • Departments. They are created according to functional and industry characteristics. They ensure the implementation of certain areas of activity. Often departments are created in government bodies of all levels and representative offices of foreign companies.
  • Departments are functional units that are responsible for a specific type of activity.
  • Services are groups of united structural units that have related functions, goals and objectives. They are managed by one manager.
  • The Bureau.

Structural subdivision

Attention

Currently, there are two main types of organization of the accounting structure: linear (hierarchical) and vertical. In a linear organization, all accounting employees report directly to the chief accountant. This accounting structure is used in small enterprises with up to 10 people.


In this case, it can be presented as follows. When organizing the accounting apparatus vertically, intermediate management groups (departments, bureaus, sectors) are created: material, responsible for accounting for the acquisition of material assets, their receipt and expenditure.

Structural unit: definition, functions, management

Responsibility for the proper and timely performance of the functions of the general accounting department lies with the chief accountant, who is assigned personal responsibility in the event of: incorrect accounting; acceptance for execution and execution of documents on transactions that contradict the established procedure; untimely and incorrect reconciliation of transactions on current and other bank accounts, settlements with debtors and creditors; violations of the procedure for writing off shortages and other losses from balance sheets; untimely implementation of inspections and documentary audits in the structural divisions of the enterprise; preparation of unreliable financial statements due to the fault of the accounting department, etc.

Types of structural divisions

The main functions of the permanent sector are the implementation of a specific area of ​​activity of the main unit or the solution of a certain range of issues. For example, in the financial department, a sector for financing operating expenses, a sector for methodology and taxation, a sector for financing investments and lending, and a sector for securities and analysis bureaus can be created as permanent ones. b) plots. These structural units are created on the same principle as permanent sectors.

Usually they are strictly limited by “zones” of responsibility; each section is responsible for a specific area of ​​work. Usually, the division of a structural unit into sections is conditional and is not fixed in the staffing table (or in the structure of the organization); c) groups.

Structural subdivision

So, for example, in organizations with an average number of employees over 700 people, occupational safety bureaus are created with a staffing number of 3-5 employees (including the boss). If the staff of a structural unit responsible for ensuring labor safety includes 6 units, then it is called the labor protection department. If we look at the organizational structure of federal executive authorities, we can find the following relationship: the staffing level of a department is at least 15–20 units, a department within a department is at least 5 units, and an independent department is at least 10 units.

The rules and principles of structuring a commercial organization, staffing standards for a particular unit are determined by its management independently.

5. main structural divisions of the organization

As an independent structural unit, the bureau is created to conduct executive activities and service the activities of other structural divisions of the organization. Basically, “bureau” traditionally refers to structural units associated with “paper” and reference work. In addition to the above, production units (for example, workshops) or units serving production (for example, laboratories) are created as independent structural divisions.
The rationale for the creation of one or another independent structural unit, as a rule, is linked to the traditions of the organization (recognized or informal), management methods and goals. The choice of unit type is indirectly influenced by the number of personnel.

Regulations on structural divisions

It is created as part of a larger division and as a separate unit. In addition to the listed divisions, production structures such as a workshop, laboratory, and workshop are also created. Independent units can be divided into smaller structures:

  • sectors - created temporarily or permanently;
  • sections - strictly limited to their areas of responsibility, the section is engaged in a specific area of ​​​​work;
  • groups are a structural unit that is created on the principle of sections and is most often temporary in nature; they bring together specialists for the purpose of performing a specific task.

The name of any division, as a rule, indicates its main activity. The interaction of the structural divisions of the enterprise must be coordinated.

An independent structural unit is

  • the formulation of functions implies the simultaneous setting of tasks to achieve them;
  • the designation of functions in the document is carried out in descending order (from main to secondary);
  • the functions of different structural units should not overlap or be repeated;
  • if a link has certain connections with other structural units, then their functions must be coordinated in order to avoid contradictions;
  • all functions of departments must have a clear numerical or time expression to ensure the ability to assess the quality of work;
  • When developing functions, care must be taken to ensure that they do not go beyond the authority or rights of management.

Department management Like the enterprise as a whole, all its units need effective management.

Independent structural unit definition

The service can also be created as a separate structural unit, formed on a functional basis and intended to support the activities of all structural units of the organization within the framework of the implementation of one direction. Thus, the security service is a structural unit that ensures physical, technical and information security of all structural units of the organization. The labor protection service is also most often created as an independent structural unit and for the implementation of a very specific task for coordinating labor protection activities in all structural divisions of the organization; 6) bureau.
This structural unit is created either as part of a larger unit (for example, a department) or as an independent unit.
In small organizations, almost any employee can perform several different functions. With the increase in the number of employees, several of them are already beginning to perform similar duties. It is at this stage of enterprise development that the first structural division appears.

Important

Persons performing similar operations are united into various special units: units, sections, groups, divisions, sections, workshops, and so on. Such an association contributes to the creation of an easily managed enterprise. A structural unit is based on the implementation of a similar function necessary for the entire enterprise.


An important factor for their creation is to increase the efficiency and economy of the enterprise, which are assessed based on the content of the operations being carried out, the number of employees, and location.

The structural divisions of an organization are the basis on which various formations are based. They must be as relevant as possible to the activities being carried out and be most effective in fulfilling their direct responsibilities.

general information

In small organizations, a common situation is when the performance of one function is assigned to a specific employee or he performs several tasks. As it grows, several employees are already doing the same thing. At this stage of development, there is a need to unite these individuals into certain units called departments, groups, sections, sections, units, workshops. This is done in order to optimize handling. The functions performed are used as a unifying factor. This is how the structural divisions of the organization are formed.

Specifics

The creation of units is based on data on the type of activity, number of personnel, location and other characteristics. Consider this example: a company produces concrete blocks, the advertising department handles sales, and accounting is the responsibility of the accounting department. But there is a significant difference between different subjects. Thus, the structural divisions of a construction organization differ significantly from what is part of banking institutions. The specifics of coordinating the actions of various departments are also taken into account. The larger the organization, the more important the issue of management becomes.

Ideally, care must be taken to ensure that all units are connected by a common goal and have all the necessary information support. As you grow, it becomes more and more difficult to maintain this state of affairs, which affects the interaction and communication network. In this case, it is very important to ensure a clear division of responsibilities. Otherwise, you can expect internal conflict. To avoid uncertainty, clear criteria should be used. And then it doesn’t matter what is the object of influence - structural divisions of a credit institution, bank, IT company, factory or agricultural entity - their efficiency will be at its best.

Types of divisions

The classification was taken as a basis, within which 61 departments are distinguished. They will be more or less structured according to the similarity of the duties they perform. It should also be noted that in practice their names may have a slightly different appearance, but this does not change the essence. The internal situation will help you to familiarize yourself with this in more detail. The structural divisions of an educational organization and a commercial enterprise differ due to different goals. So when studying specific subjects, this must be taken into account. After all, different goals are pursued, and the structural divisions of the organization work to achieve them. The following types exist.

Administrative, financial, accounting and support services

The functioning of the foundations and the balancing of the organization’s work depend on them. These include:

  1. Office.
  2. Secretariat.
  3. Office management service.
  4. labor.
  5. Personnel management service.
  6. Labor organization department.
  7. Accounting.
  8. Operational management service.
  9. Financial division.
  10. Department of Foreign Economic Relations.
  11. Warehouses of finished products and materials.
  12. Planning and Economic Department.
  13. Standardization Service.
  14. Legal service.
  15. Human Resources Department.
  16. Security Service.
  17. Computer center.
  18. VOKhR - paramilitary security.

You can also often find structural divisions of an educational organization. They often operate in higher educational institutions, large engineering, scientific, agricultural, industrial and other companies where advanced products are developed. Among them are research, technical and production departments.

Research and technical departments

The following divisions operate in this area:

  • Research department.
  • Technical and Economic Research Service.
  • Technical control department.
  • Laboratory of measuring equipment.
  • Design department.
  • Technical service.
  • Pilot production.
  • Testing shop.
  • Automation (mechanization) department.
  • Service
  • Experienced workshop.
  • Department
  • Personnel training service.
  • Instrumental department.
  • Design and technical service.
  • Chief Mechanic Department.
  • Personnel Training Bureau.
  • Experimental workshop.
  • Marketing Research Bureau.
  • Research laboratory.
  • Bureau of Nature Conservation.
  • Department of Invention and Patenting.

Production divisions

These are departments, workshops and services that directly create goods in large quantities for their sale to end consumers. These include:

  1. Logistics department.
  2. Service for procurement and external cooperation.
  3. Production and dispatch department.
  4. Capital Construction Division.
  5. Auxiliary production workshops.
  6. Energy and mechanical department.
  7. Department of the Chief Power Engineer.
  8. Chief designer's department.
  9. Production shops (assembly, machining and the like).
  10. Special design bureau.
  11. Repair and construction workshop.
  12. Energy shop.
  13. Mechanical repair shop.

These are the structural divisions of an organization. There are also different types of implementation: departments, laboratories, services and bureaus. Each approach has its own advantages, which is why it is chosen. Now let's look at a small example of the functioning in which the structural divisions of an educational organization will operate. How do they function? What is the basis of the communication system within the organization itself when transferring data between different structural divisions?

Example in the educational sector

Let's take a large university as the subject of the study. This organization is suitable due to its scale, numerous divisions and the very wide range of activities carried out. So, first let's highlight the administrative divisions. Each university has management components (rector’s office, dean’s office), human resources department, accounting department, and system administrator service. There may also be separate research institutes and centers.

Further division goes to the level of departments. Each of them leads 4-6 groups. And if there is distance learning, then 8-12. Thus, student groups are the smallest numerical divisions in large universities. These educational institutions have built a literally perfect (on paper) interaction. So, the rector’s office receives information from the Ministry of Education in general terms. Then he transfers it to the dean's office in the planning departments, which divide all the necessary material into the required number of hours, take care of the provision of classrooms and the absence of conflicts. This information subsequently goes to the department, which can make its proposals.

Conclusion

As you can see, structural divisions implement the principle, which ultimately allows them to obtain higher efficiency from their activities. To bring this indicator to the highest possible level, care should be taken to ensure that each person has clearly defined workplace instructions, which indicate the responsibilities and capabilities of each person. For effective cooperation and interaction, it is necessary to ensure that information is transmitted quickly and without delay.

In small organizations, almost any employee can perform several different functions. With the increase in the number of employees, several of them are already beginning to perform similar duties. It is at this stage of enterprise development that the first structural division appears. Persons performing similar operations are united into various special units: units, sections, sections, workshops, and so on. Such an association contributes to the creation of an easily managed enterprise.

A structural unit is based on the implementation of a similar function necessary for the entire enterprise. An important factor for their creation is to increase the efficiency and economy of the enterprise, which are assessed based on the content of the operations being carried out, the number of employees, and location.

A structural unit is a dedicated management body with independent functions, specific tasks and responsibilities. It can be separate (representative, branch) and internal (does not have all the characteristics of an independent organization).

Any structural unit carries out its economic activities on the basis of the approved regulations on these associations, which are developed at the enterprises where they exist. This document is developed by personnel department employees and department heads.

The structural divisions of the enterprise can be as follows:

  • Directorates are divisions that are formed on a functional basis; they ensure the implementation of certain areas of the enterprise’s activities and manage the organization. They are created in government agencies, large companies and unite divisions and departments.
  • Departments are typical for treatment and preventive medical institutions. They are also available in government agencies, banks, and credit institutions.
  • Departments. They are created according to functional and industry characteristics. They ensure the implementation of certain areas of activity. Often departments are created in government bodies of all levels and representative offices of foreign companies.
  • Departments are functional units that are responsible for a specific type of activity.
  • Services are groups of united structural units that have related functions and are managed by one leader.
  • The Bureau. Created as part of a larger division and as a separate unit.

In addition to the listed divisions, such as a workshop, laboratory, and workshop are also created.

Independent units can be divided into smaller structures:

  • sectors - created temporarily or permanently;
  • sections - strictly limited by their areas of responsibility, the section is engaged in a specific area of ​​​​work;
  • groups are a structural unit that is created on the principle of sections and is most often temporary in nature; they bring together specialists for the purpose of performing a specific task.

The name of any division, as a rule, indicates its main activity.

Interaction must be coordinated. The larger the organization, the more important and complex this problem is.
The regulation on the division of an enterprise is the value that determines the entire procedure for creating a production unit, its legal status in functions, tasks, responsibilities, rights and obligations, and the procedure for interaction with other production units.

What is the difference between a structural unit and a department? Can a department located in another city be considered a structural unit?

Answer

Answer to the question:

Structural unit is a general concept. It can be created in the form of a department, department, group, bureau, management, etc.

One of the mandatory conditions of an employment contract is the location of work.

If an employee is hired to work in a branch, representative office or another separate structural unit located in another area, then this structural unit and its location (address) are indicated.

Another locality means an area outside the administrative-territorial boundaries of the corresponding locality (Resolution of the Plenum of the Supreme Court of the Russian Federation dated March 17, 2004 N 2 (as amended on November 24, 2015) “On the application by the courts of the Russian Federation of the Labor Code of the Russian Federation”).

That is, for example, Moscow and the Moscow region are already different areas.

The Presidium of the Supreme Court of the Russian Federation, in its Review of the practice of courts considering cases related to the implementation of labor activities by citizens in the regions of the Far North and equivalent areas (approved by the Presidium of the Supreme Court of the Russian Federation on February 26, 2014), explained that the Labor Code of the Russian Federation does not disclose the content of the concept “place” work." The judges of the Presidium of the Supreme Court of the Russian Federation noted that in the theory of labor law, a place of work is understood as a specific organization located in a certain area (populated area), its representative office, branch, or other separate structural unit. If the organization and its separate structural unit are located in different areas, based on Part 2 of Art. 57 of the Labor Code of the Russian Federation, the employee’s place of work is specified in relation to this structural unit.

Also, note that employees are entitled to a salary at the place where the work is actually performed (that is, taking into account the regional coefficient in a given area, the northern allowance), as well as additional leave, if it is required in a given area (Section 1 of the Review of the Supreme Court of the Russian Federation of the practice of courts considering cases related to the implementation of labor activities by citizens in the regions of the Far North and equivalent areas, approved by the Presidium of the Supreme Court of the Russian Federation on February 26, 2014).

Employees must carry out labor activities at the place of work indicated in the employment contract. And there can only be one.

A separate structural unit in accordance with Art. 55 of the Civil Code of the Russian Federation is a general concept. A separate division is presented, as a rule, in the form of representative offices or branches.

A branch is a separate division of a legal entity located outside its location and performing all or part of its functions, including the functions of a representative office.

A separate division of an organization is any territorially isolated from it a unit at the location of which stationary workplaces are equipped for a period of more than one month.

So the first criterion is territorial isolation.

In what cases can we talk about the territorial isolation of a unit? For example, as follows from the Resolution of the Federal Antimonopoly Service NWZ dated November 2, 2007 N A26-11293/2005, territorial isolation means the location of a structural unit of an organization geographically separate from the parent organization and outside the administrative-territorial unit of its registration, controlled by one or another tax authority. That is, a division is territorially separate from the parent organization if it is located in the territory where tax accounting and tax control is carried out by a tax authority other than the one with which the organization is registered as a taxpayer.

Job creation is the second criterion for recognizing a unit as separate.

In this case, a workplace is understood as a place where an employee must be in connection with his work and which is directly or indirectly under the control of the employer(Part 6 of Article 209 of the Labor Code of the Russian Federation). Therefore, when considering disputes about the presence (absence) of a separate division, arbitration courts, first of all, pay attention to this point . For example, if an organization rents premises to conduct activities, but the fact of creating jobs in them has not been established, then there is no separate division (Resolution of the Federal Antimonopoly Service of the North-Western District of October 15, 2007 N A56-40913/2006).

It must be taken into account that a separate unit is also formed in the case when, at its location, it is equipped only one workplace(Letter of the Federal Tax Service of Russia for Moscow dated March 31, 2010 N 16-15/033302@, Resolution of the Federal Antimonopoly Service of the Volga District dated February 22, 2007 N A49-2663/06-166A/22).

It does not matter whether the creation of a separate division is reflected or not reflected in the constituent or other organizational and administrative documents (orders, instructions) of the organization. It also does not matter the scope of powers with which this separate division is vested (paragraph 20, paragraph 2, article 11 of the Tax Code of the Russian Federation).

The organization will need to register at the location of such a unit with the tax office (Clause 1, Article 83 of the Tax Code of the Russian Federation).

As for the internal structural unit, then There is no definition of this concept in the law.

Structural subdivision is an officially designated management body for a certain area of ​​the organization’s activities (production, service, etc.) with independent tasks, functions and responsibility for their implementation. A division can be either separate (branch, representative office, etc.) or not having the full characteristics of an organization (internal).

There is no classification of structural divisions at the legislative level, so below only recommendations will be given, whether to follow them or not is your right.

When assigning a name to a structural unit, first of all, you need to decide what type of unit is being created. The most common is to structure the organization into the following divisions:

1) management . These are divisions formed according to industry and functional characteristics, and ensure the implementation of certain areas of the organization’s activities and manage the organization. They are usually created in large companies, state and local governments and combine smaller functional units (for example, departments, departments);

2) departments . Treatment and prevention, medical institutions and organizations are most often structured into departments. These are usually industry or functional divisions, as well as departments that combine smaller functional divisions.

3) departments . They also represent divisions structured along industry and functional lines, which, like departments, ensure the implementation of individual areas of the organization’s activities. Typically, such units are created in state authorities and local governments; they combine smaller structural units (most often departments). Departments are also created in representative offices of foreign companies and in companies in which management is organized according to Western models;

4) departments . Departments are understood as functional structural units responsible for a specific area of ​​activity of the organization or for organizational and technical support for the implementation of one or more areas of activity of the organization;

5) services . “Service” most often refers to a group of functionally united structural units that have related goals, objectives and functions. In this case, the management or leadership of this group is carried out centrally by one official. For example, the service of the deputy director for personnel may combine the human resources department, the personnel development department, the organization and remuneration department, and other structural units that perform functions related to personnel management. It is headed by the Deputy Director for Personnel and is created to implement a unified personnel policy in the organization.

The service can also be created as a separate structural unit, formed on a functional basis and intended to support the activities of all structural units of the organization within the framework of the implementation of one direction. Thus, the security service is a structural unit that ensures physical, technical and information security of all structural units of the organization;

6) the Bureau . This structural unit is created either as part of a larger unit (for example, a department) or as an independent unit. As an independent structural unit, the bureau is created to conduct executive activities and service the activities of other structural divisions of the organization. Basically, “bureau” traditionally refers to structural units associated with “paper” (from the French bureau - desk) and reference work.

In addition to the above, production units are created as independent structural divisions (for example, workshops ) or units serving production (for example, workshops , laboratories ).

The rules and principles of structuring a commercial organization, staffing standards for a particular unit are determined by its management independently. However, it should be taken into account that the fragmentation of the organizational structure into independent divisions consisting of 2-3 units, the managers of which do not have the right to make management decisions, leads to a “blurring” of responsibility and loss of control over the activities of all structural units.

As already noted, independent units, in turn, can be divided into smaller structural units. These include:

A) sectors . Sectors (from the Latin seco - cut, divide) are created as a result of temporary or permanent division of a larger structural unit. Temporary structuring occurs when two or more specialists are allocated within a department to solve a specific task or carry out a specific project, headed by a chief or leading specialist; After completing the assigned task, the sector is disbanded. The main functions of the permanent sector are the implementation of a specific area of ​​activity of the main unit or the solution of a certain range of issues. For example, in the financial department, a sector for financing operating expenses, a sector for methodology and taxation, a sector for financing investments and lending, a sector for securities and analysis bureaus can be created as permanent ones; a sector for the implementation of a specific investment project can be created as a temporary one;

b) plots . These structural units are created on the same principle as permanent sectors. Usually they are strictly limited by “zones” of responsibility - each section is responsible for a specific area of ​​​​work. Usually, the division of a structural unit into sections is conditional and is not fixed in the staffing table (or in the structure of the organization);

V) groups . Groups are structural units created according to the same principles as sectors and sections - they unite specialists to perform a specific task or implement a specific project. Most often, groups are temporary in nature, and their creation is not reflected in the overall structure of the organization. Typically, a group operates in isolation from other specialists of the structural unit within which it was created.

Details in the materials of the Personnel System:

1. Situation:What conditions can be included in the “General Provisions” section of an employment contract?

In the “General Provisions” section, enter the mandatory terms of the employment contract: urgency basis . For example, for the duration of the duties of an absent employee, for the duration of seasonal work, etc.;

This is stated in paragraphs 1-4, 8-9 of part 2 of article 57 of the Labor Code of the Russian Federation.

In addition, include additional conditions in this section of the employment contract, for example:

 condition on non-disclosure of secrets: state, official, commercial, etc.;

 the employee’s obligation to work for a minimum period after training if the employer pays for the employee’s training (Article 249 of the Labor Code of the Russian Federation);

 types and conditions of additional employee insurance;

 information on improving the social and living conditions of the employee and his family members;

 information about additional non-state support for the employee.